HSN Codes chevron_right Section 21 chevron_right Chapter 98 chevron_right Sub Chapter 9801 chevron_right HSN Code 98010030

Taxonomy

HSN Code 98010030: Spare Parts/Raw Materials for Plant Maintenance

HSN Code 98010030 represents Spare Parts/Raw Materials for Plant Maintenance under GST classification. This code helps businesses identify Spare Parts/Raw Materials for Plant Maintenance correctly for billing, taxation, and trade. With HSN Code 98010030, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Spare Parts/Raw Materials for Plant Maintenance.

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Description of Goods for Spare Parts/Raw Materials for Plant Maintenance

HSN Code 98010030 relates to the following description:

Chapter Number Chapter Name Sub Chapter Number Sub Chapter Name Description of Goods CGST
(%)
SGST
(%)
IGST
(%)
CESS
(%)
98 Project imports; laboratory chemicals; passengers' baggage, personal importations by air or post; ship stores 9801 All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified : (1) industrial plant, (2) irrigation project, (3) power project, (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects as the central government may, having regard to the economic development of the country notify in the official gazette in this behalf; and spare parts, other raw materials (including semi-finished material) or consumable stores not exceeding 10% of the value of the goods specified above provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above Spare parts and other raw materials (including semi-finished materials or consumable stores for the maintenance of plant or project 9% 9% 18% 0%

Description of goods

Spare parts and other raw materials (including semi-finished materials or consumable stores for the maintenance of plant or project

Chapter

98 – Project imports; laboratory chemicals; passengers' baggage, personal importations by air or post; ship stores

Sub Chapter

9801 – All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified : (1) industrial plant, (2) irrigation project, (3) power project, (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects as the central government may, having regard to the economic development of the country notify in the official gazette in this behalf; and spare parts, other raw materials (including semi-finished material) or consumable stores not exceeding 10% of the value of the goods specified above provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above

CGST 9%
SGST 9%
IGST 18%
CESS 0%

What does HSN Code 98010030 not include?

Spare Parts/Raw Materials for Plant Maintenance does not include products with the following descriptions:

HSN Code Description
Machinery : For industrial plant project
Machinery : For irrigation plant
Machinery : For power project
Machinery : For mining project
Machinery : Project for exploration of oil or other minerals
Machinery : For other projects
Components (whether or not finished or not) or raw materials for the manufacture of aforesaid items required for the initial setting up of a unit or the substantial expansion of a unit

Machinery : For industrial plant project

Machinery : For irrigation plant

Machinery : For power project

Machinery : For mining project

Machinery : Project for exploration of oil or other minerals

Machinery : For other projects

Components (whether or not finished or not) or raw materials for the manufacture of aforesaid items required for the initial setting up of a unit or the substantial expansion of a unit

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FAQs for HSN Code 98010030

What products are classified under HSN 98010030 ?

It includes Other Live Pure-Bred Breeding Animals

Does packaging or labelling change the GST for Spare Parts/Raw Materials for Plant Maintenance?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

Any common misclassification issue with Spare Parts/Raw Materials for Plant Maintenance?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

How should mixed supplies be billed when Spare Parts/Raw Materials for Plant Maintenance is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Spare Parts/Raw Materials for Plant Maintenance; Nil for exempt items if applicable).

How much GST applies to Spare Parts/Raw Materials for Plant Maintenance?

Under HSN 98010030, Spare Parts/Raw Materials for Plant Maintenance attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Can we claim ITC on inputs used to trade Spare Parts/Raw Materials for Plant Maintenance?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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